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Organisational Boundaries are the boundaries that determine the operations owned or controlled by the reporting company, depending on the consolidation approach taken (equity or control approach). In this context, the boundary is defined in the system itself, which can include the industrial process, the value chain, the technology, this is defined within this boundary - therefore the outcome of the reporting period and the boundary in which the organisation manages the system. When conducting GHG accounting, it is important to determine the system boundaries (e.g., which emissions to include). (WRI, 2013); PAS 2050 sets certain specific inclusions and exclusions for the system boundary as a default unless provided for in supplementary requirements (e.g., excludes capital goods). The Product Standard –requires all “attributable” processes to be included in the boundary. “Non-attributable” processes (i.e. not directly connected to the studied product like capital goods) are not required to be included (and if included must be disclosed). Inclusion or exclusion of either attributable or non-attributable processes can be disclosed and justified. (PAS 2050)
WRI, 2013; PAS 2050
GHG protocol PAS 2050
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